Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].

Del. Code tit. 30, § 6203
in effect
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Accommodations intermediaries are responsible for collecting and remitting the short-term rental tax under § 6202 of this title unless the accommodations intermediary has a contractual arrangement with a hotel, motel, tourist home, or other accommodations intermediary, licensed under § 2301 of this title, to collect and remit tax in accordance with this chapter. The short-term rental tax must be collected no later than the earlier of the final payment of all rent due or occupancy of the short-term rental. If a short-term rental stay is cancelled in whole, or in part, the cancelled portion of the stay must not be subject to the short-term rental tax and any amount of tax collected for such cancelled portion must be refunded.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c062/index.htmlFetched: 10/4/2026

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